Richard L. Owens, Jr. - Page 2




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          After a concession,2 the sole issue for decision is whether                 
          petitioner can exclude from income wages earned during 2000 from            
          working in Antarctica.                                                      
                                     Background                                       
               At the time he filed the petition, petitioner resided in               
          Barcelona, Spain.  During 2000, petitioner performed services at            
          McMurdo Station in Ross Island, Antarctica.  On his 2000 Federal            
          income tax return, petitioner excluded wage income earned and               
          received during 2000 for services performed in Antarctica.                  
                                     Discussion                                       
          I.  Summary Judgment                                                        
               Rule 121(a) provides that either party may move for summary            
          judgment upon all or any part of the legal issues in controversy.           
          Full or partial summary judgment may be granted only if it is               
          demonstrated that no genuine issue exists as to any material fact           
          and that the legal issues presented by the motion may be decided            
          as a matter of law.  See Rule 121(b); Sundstrand Corp. v.                   
          Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th               
          Cir. 1994).  We conclude that there is no genuine issue as to any           
          material fact and that a decision may be rendered as a matter of            
          law.                                                                        




               2  Respondent concedes that no penalty pursuant to sec. 6662           
          is due from petitioner for 2000.                                            





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